No municipal gross receipts tax shall be imposed on the gross receipts arising from:
(A) The transmission of messages by wire or other means from one point within the municipality to another point outside the municipality;
(B) Transporting persons or property for hire by railroad, motor vehicle, air transportation, or any other means from one point within the municipality to another point outside the municipality; or
(C) A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6(D)(3) NMSA 1978.
('74 Code, § 4-8-2) (Ord. 50-1981)